Heike Hartenberger is a senior manager in our Financial Services practice in Germany. She studied economics at the Humboldt University in Berlin and furthermore completed her exams for Bank Auditor, Tax Advisor, German Chartered Accountant and her Certificate in International Accounting (CINA). Prior to her change in employment to RBSM 14 years ago, her groundwork was mainly working with banks and managing the division bank-wide risk management as well as acting as authorized officer in a free accountancy firm. The emphasis of her activities was placed on employment of derivates. From 2007 to 2010 she was the managing employee on key questions and authorized officer in an international banking and insurance corporate group. She possesses special knowledge in the division of banks and insurances, especially in the division of bank-wide risk management as well as the employment of complex financial instruments. Heike Hartenberger is a member of the research groups “financial instruments”, “consolidation of special purpose entities according to IFRS 10”, “Macro-Hedging”, “Derecognition” and “Modifications” as well as “IFRS 9” at the Institute of Public Auditors in Germany.